**C. Tax Benefits.**

     Depreciation Deductions:




|  |  |  |  |
| --- | --- | --- | --- |
|  | a. |  | Depreciation Method: 200% declining balance method, switching to straight line
method for the 1st taxable year for which using the straight line method with respect to
the adjusted basis as of the beginning of such year will yield a larger allowance. |
|  |
|  | b. |  | Recovery Period: **Five (5) years** |
|  |
|  | c. |  | Basis: **100%** of Capitalized Lessor’s Cost. |